HUGO SANTOS HAIR LTD

HUGO SANTOS HAIR LTD
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

HUGO SANTOS HAIR LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	16,873	21,983
		16,873	21,983
Current assets
Cash at bank and in hand		18,699	17,576
Creditors: amount falling due within one year		(13,892)	(11,234)
Net current assets		4,807	6,342

Total assets less current liabilities		21,680	28,325
Creditors: amount falling due after more than one year		(19,656)	(25,373)
Net assets		2,024	2,952

Capital and reserves
Called up share capital		100	100
Profit and loss account		1,924	2,852
Shareholders' funds		2,024	2,952

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 13 July 2026 and were signed on its behalf by:

-------------------------------
Hugo Francisco Hora Dos SANTOS
Director

1

HUGO SANTOS HAIR LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

HUGO SANTOS HAIR LTD is a private company, limited by shares, registered in Scotland, registration number SC805540, registration address 2/11 THE STANDARD BUILDING, 94 HOPE STREET GLASGOW, G2 6PH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 May 2025	1,661	27,649	29,310
Additions	514	-	514
Disposals	-	-	-
At 30 April 2026	2,175	27,649	29,824
Depreciation
At 01 May 2025	415	6,912	7,327
Charge for year	440	5,184	5,624
On disposals	-	-	-
At 30 April 2026	855	12,096	12,951
Net book values
Closing balance as at 30 April 2026	1,320	15,553	16,873
Opening balance as at 01 May 2025	1,246	20,737	21,983

2

Registered Number: SC805540
Scotland
HUGO SANTOS HAIR LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026